Dr Céline AZEMAR

Full Professor

Pôle : Finance and Accounting

Nationalités :

Teaching

  • Finance
  • Economics

 

Qualifications

  • 2010: Postgraduate Certificate in Academic Practice.
  • 2002-2007: Ph.D. in Economics (University of Paris I Panthéon-Sorbonne/Paris School of Economics).
  • 2002: Master in International Economics and Development at the University of Paris I
    Panthéon-Sorbonne, France.
  • 2001: Maîtrise in International Economics at the University of Marne la Vallée, France.
  • 2000: B.A. in International Economics at the University of Marne la Vallée, France.

 

Research Interests

  • International business taxation
  • Multinational firms
  • Tax evasion

 

Work Experience

Academic

  • PhD Director, Rennes School of Business (September 2020 – Present)
  • Full Professor, Finance and Accounting Academic Area, Rennes School of Business (September 2020 – Present)
  • Research Associate, Finance and Accounting Academic Area, Rennes School of Business (January 2020 – August 2020)
  • Associate Professor in Economics at the University of Glasgow (2014 – Present)

 

Intellectual contributions

Refereed Articles – Basic or Discovery Scholarship

  • Azémar, C., and D. Dharmapala, (2019) “Tax Sparing Agreements, Territorial Tax Reforms, and Foreign Direct Investment”. Journal of Public Economics, 169, pp. 89-108.
  • Azémar, C., and R. G. Hubbard, (2015) “Country Characteristics and the Incidence of CapitalIncome  Taxation on Wages: An Empirical Assessment.” Canadian Journal of Economics, 48(5), pp. 1762-1802.
  • Azémar, C., and R. Desbordes, (2013) “External Financial Dependence and FDI Responsiveness to Corporate Tax Rates”. Applied Economics Letters, 20(16), pp. 1472-1476.
  • Azémar, C., and R. Desbordes, (2013) “Has the Lucas Paradox Been Fully Explained?” Economics Letters, 121(2), pp. 183-187.
  • Azémar, C., J. Darby, R. Desbordes and I. Wooton, (2012) “Market Familiarity and the Location of South and North MNEs”, Economics and Politics, 24, (3). pp. 307-345
  • Azémar C., (2010) “International Corporate Taxation and US Multinationals’ Behaviour: an Integrated Approach”, Canadian Journal of Economics, 43, (1), 232-253.
  • Azémar, C., and R. Desbordes, (2010) “Short-Run Strategies for Attracting Foreign Direct Investment”, The World Economy, 33, (7), 928-957.
  • Azémar C., and G. Corcos, (2009) “Heterogeneity of Foreign Firms and Asymmetry in Tax Responsiveness: the Role of Transfer Pricing”, The World Economy, 2009, 32, (9), 1291-1318.
  • Azémar C., and R. Desbordes, (2009) “Public Governance, Health and Foreign Direct Investment in Sub-Saharan Africa”, Journal of African Economies, 18, (4), 667-709.
  • Azémar C., and A. Delios, (2008) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 22 (1), 85-108.
  • Azémar C., R. Desbordes and J-L Mucchielli, (2007) “Do Tax Sparing Agreements Contribute to the Attraction of FDI in Developing Countries?” International Tax and Public Finance, 14 (5), 543-562.

Contributions to books

  • Azémar C., and A. Delios (2015) “Tax Competition and FDI: The Special Case of Developing Countries” Journal of The Japanese and International Economies, 2008, 22 (1), 85-108, reprinted in J. Alm and J. Martinez-Vazquez. Tax Reform in Developing Countries. Ed. Edward Elgar, The International Library of Critical Writings in Economics series.
  • Desbordes R., C. Azémar, J.L. Mucchielli (2005), “Public Institutions and Relationships with Corporations’ Location Decisions”, in: A. Giroud A. Mohr D. Yang. Multinationals and Asia: Organizational and institutional relationships. Ed. Routledge.
  • Desbordes R., C. Azémar, J.L. Mucchielli (2004), “Public Governance as a Key Determinant of FDI: A Comparative Analysis of Sub-Saharan Africa and South-East Asia Host Countries”, in: S. Perrin and F. Sachwald. Foreign Direct Investment in Developing Countries: Leveraging the Role of Multinationals. Ed. Agence Française de Développement.

Conferences and Seminars

  • 2018: 74th Annual Congress of the International Institute of Public Finance, Tampere, Finland.
  • 2016: Conference on Economic Development and Foreign Direct Investment in Honk Kong, University of Hong Kong and the Asian Development Bank; High Level Seminar on “Natural Resources, Finance and Growth”, Bank of Algeria.
  • 2015: Centre for Business Taxation Summer Symposium, Oxford University; 71st Annual Congress of the International Institute of Public Finance “Taxation in a Global Economy”, Trinity College, Dublin; Fiscal Affairs Department’s seminar, IMF; Asian Development Bank’s seminar.
  • 2014: Centre for Business Taxation Summer Symposium, Oxford University; Banque de
  • France, conference “Tax Competition and Multinational Firms”.
  • 2013: Conference “Taxing Multinational Firms”, Centre for European Research, Mannheim, Germany; European Trade Study Group, ETSG Conference, Birmingham; International Workshop “Globalization of Chinese Industrial Sector: Productivity, Trade and  Finance”,University of Glasgow, discussant; World Finance Conference, Cyprus; University of Loughborough, invited seminar; Oxford University, invited seminar.
  • 2012: Institute of Development Studies, Workshop of the International Centre for Tax and Development, Brighton; Annual Royal Economic Society Conference, Cambridge; Economic Seminar, University College Dublin; Conference `Outsourcing and FDI: Theory, Evidence and Policy’, University of Dundee; Conference `Tax Competition, Common Consolidated Tax Base and Fiscal Autonomy’, Glasgow, Workshop of the International Centre for Tax and Development, Institute of Development Studies, Brighton; Workshop on ‘Globalisation and Firm Performance in the Aftermath of the Financial Crisis’, University of Glasgow